Accounting, Organizations and Society Vol. 38 No. 8 2013

How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

Christopher Nobes^1,2; Christian Stadler^3,2

¹ The University of Sydney · ² Royal Holloway University of London · ³ Lancaster University

DOI

10.1016/j.aos.2013.10.001

Volume

38

Issue

8

Pages

573-595

Language

en

Sources

semanticscholar openalex crossref

Cite

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